Rhode Island § 44-5-71 - Levy and Assessment of Local Taxes
Full text of Rhode Island Rhode Island General Laws § 44-5-71 — Levy and Assessment of Local Taxes, with citation guidance and answers to common questions.
§ 44-5-71. Levy and Assessment of Local Taxes
R.I. Gen. Laws § 44-5-71
§ 44-5-71. Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings.
(a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage, and following which the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal and grading are completed, to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished and removed.
(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding, and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal and grading are completed is adjusted accordingly in the manner determined by the assessor.
(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.
(d) This section applies only to assessments and taxes in the town of Jamestown.
History of Section.
P.L. 1998, ch. 166, § 1; P.L. 1998, ch. 225, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-5-71
What does Rhode Island General Laws § 44-5-71 cover?
Section 44-5-71 ("Levy and Assessment of Local Taxes") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-5-71?
A common citation format is "Rhode Island General Laws § 44-5-71" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-5-71 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.